Rimon Consulting & Managing Services Ltd. - Interim / Quarterly Report 2026

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Rimon Advisory and Management Services Ltd.

Number in the Registrar: 512467994

To: Israel Securities Authority
www.isa.gov.il

To: Tel Aviv Stock Exchange Ltd.
www.tase.co.il

T930 (Public)
www.tase.co.il

Filed via MAGNA: 27/05/2026
Reference: 2026-01-048931

Report on the financial position

Is this a report that is a Periodic/Quarterly report of an insurance corporation? No

Explanation: As of the financial statements for the first quarter of 2017, a corporation that is an insurer (that is, reported in the past in Form T932) shall report in this form and shall mark "Yes" in this field; the other corporations may proceed to the following sections.

☐ Periodic report pursuant to Chapter 8 of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970
☐ Quarterly report pursuant to Chapter 10 of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970
☐ Semi-annual report pursuant to Regulation 5d of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970

Small corporation

In the reporting period the corporation meets the definition of a "small corporation" No

Explanation: According to the definition of "small corporation" as stated in Regulation 5g of the Securities Regulations (Periodic and Immediate Reports), 5730-1970

(1) As at the determining date, the following conditions are met in the corporation: ____

(2) The corporation chose to implement the reliefs in the following matters:

☐ Reporting in a semi-annual format
☐ Attachment of highly material valuations
☐ Attachment of financial statements of an associate company
☐ Reporting regarding effectiveness of internal control
☐ The corporation did not adopt any relief

I Periodic report

Attached herewith is a Periodic report for the year _ which was signed on _.
Date of the meeting - if a shareholders' meeting where the financial statements will be presented has been convened: ____.
Details of the signatories of the Periodic report:

Name of signatory	Position of signatory

II Financial statements

Attached herewith:

☐ Periodic report for the year ____
☐ Quarterly report for the period ended on 31/03/2026.

Which was signed on 26/05/2026.

Do the attached financial statements include a correction of an error by way of amending comparative figures as a "restatement due to a non-material adjustment of comparative figures": No

Do the attached financial statements include a correction of a material error by way of "restatement" of comparative figures: No

Attached herewith Review report of the independent auditor

Date of signature of the independent auditor on the opinion/review: 26/05/2026.

Name of the independent auditor's firm

1 Kesselman & Kesselman, Certified Public Accountants

Name of the independent auditor signing the opinion:

License number of the independent auditor:

a. The opinion is given in an unqualified wording
b. The review report is given in an unqualified wording Yes
c. There is an emphasis of matter in the financial statements No

Emphasis of matter

Quoted wording of the emphasis of matter:

d. Type of change or addition to the standard wording:

Explanation: If "No" was marked in section 7(a) or 7(b), it is mandatory to mark one of the following fields.

Qualification
Adverse opinion
Disclaimer of opinion

Quoted paragraphs that are not required in the standard wording:

Explanation: If the auditors' opinion or the review report are not in the standard wording or include additions to the standard wording, specify the change and present from the auditors' opinion or the review report additional paragraphs that are not required in the standard wording (emphasis of matter, qualification, etc.).

Date of approval of the financial statements: 26/05/2026
Details of the signatories of the financial statements:

Name of signatory	Position of signatory
Amit Ben Yitzhak	Chairman of the Board
Yosef Elmellem	CEO
Keren Toltsis	VP Finance

Details of material associate companies whose financial statements are attached:

1 Name of company

Do the attached financial statements include a correction of an error by way of amending comparative figures as a "restatement due to a non-material adjustment of comparative figures": _____

Do the attached financial statements include a correction of a material error by way of "restatement" of comparative figures: _____

Details of investee companies whose financial statements are attached:

1 Name of company

Do the attached financial statements include a correction of an error by way of amending comparative figures as a "restatement due to a non-material adjustment of comparative figures": _____

Do the attached financial statements include a correction of a material error by way of "restatement" of comparative figures: _____

Has the corporation made early application of an accounting standard No

Explanation: If "Yes" was selected, please specify which accounting standard is involved

III Board of Directors' report - Presentation

a. Attached herewith is the Board of Directors' report which was signed on 26/05/2026.

b. Details of the signatories of the Board of Directors' report:

Name of signatory	Position of signatory
Amit Ben Yitzhak	Chairman of the Board
Yosef Elmellem	CEO

c. Does the corporation have obligations that must be disclosed pursuant to Regulations 9d and 38e of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970: Yes

With regard to how to fill out this section and the exemption granted to companies from parallel reporting on Form 126, see FAQ No. 105.37 at the following link: Link

d. Does the company publish separate financial statements ("solo" financial statements):

Yes

(1). Cash and cash equivalents, marketable securities held for trading and short-term deposits based on data of separate financial statements of the corporation ("solo" statements) (in thousands of NIS): 89,480
(2). Cash and cash equivalents, marketable securities held for trading and short-term deposits based on data of consolidated financial statements of the corporation (in thousands of NIS): 351,705

Explanation: The data shall include only balances that are not pledged.

e. Disclosure regarding projected cash flow under Regulation 10(b)(14)(a) of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970 (Note: This subsection is not relevant to an insurance corporation):

Has the corporation issued debentures that are held by the public as at the date of signature of the report? Yes
Does one or more of the warning signs prescribed in the Regulation apply to the company? No

3a. Mark all warning signs that apply to the company:

Deficit in equity.
Emphasis of matter referring to the company's financial condition, excluding emphasis of matter regarding substantial doubts about the company's ability to continue as a going concern.
Deficit in working capital or in working capital for a period of twelve months together with a negative ongoing cash flow from operating activities (in the consolidated statements as well as in the separate financial statements under Regulation 9g or Regulation 38d, as applicable).
Deficit in working capital or in working capital for a period of twelve months or a negative ongoing cash flow from operating activities, and the company's Board of Directors has not determined that this does not indicate a liquidity problem in the company.
Emphasis of matter regarding substantial doubts about the company's ability to continue as a going concern.

3b. One or more of the following options should be filled in according to the consolidated financial statements:

The company has a deficit in working capital or in working capital for a period of twelve months.
The company has a negative ongoing cash flow from operating activities.
The company does not have a deficit in working capital or in working capital for a period of twelve months and does not have a negative ongoing cash flow from operating activities.

3c. One or more of the following options should be filled in according to separate financial information (Regulation 9g or 38d, as applicable):

Mark the clause relevant to the company:

The company included in the Board of Directors' report a disclosure regarding projected cash flow due to the existence of a warning sign.

At the end of one of the periods included in the disclosure regarding projected cash flow, is a negative cash balance expected?

The company's Board of Directors determined that the existence of a deficit in working capital or a deficit in working capital for a period of twelve months or a negative ongoing cash flow from operating activities does not indicate a liquidity problem in the company.

f. Compliance with covenants regarding debentures:

Does the corporation meet all of the financial covenants set in the deeds of trust? Yes
Does non-compliance with the financial covenants give rise to grounds for immediate repayment of the debentures?

g. Details regarding the corporation's independent auditor:

Total compensation paid to the independent auditor __ for:
Audit services
Non-audit services

Note: The total compensation paid to the auditor for audit services, services related to the audit, including tax services related to the audit.

Details regarding the independent auditor of material consolidated corporations:

The data must be entered separately for each CPA firm.

Total compensation paid to the independent auditor of material consolidated corporations of the corporation for:
Audit services
Non-audit services

ISOX IV Report on internal control

Is the company exempt from implementing internal control? No

Explanation: If "Yes" was selected, please specify the reason for the exemption from implementing internal control

a. A management report on internal control, in the wording prescribed in the Regulations, updated to the date of the statements (according to the Ninth Schedule - Periodic report - Regulation 9b; Quarterly report - Regulation 38(c)) has been attached Yes

If not in accordance with the wording prescribed in the Regulations, specify the content of the change

b. Internal control at the date of this report was found to be: Effective

c. Has the Board of Directors' conclusion regarding the effectiveness of control changed from the last report filed (i.e. from effective control to ineffective and vice versa)? No

d. Management statements

Has the CEO's statement been attached in the standard wording prescribed in the Regulations (Periodic report - Regulation 9b(d)(1); Quarterly report according to Regulation 38g(d)(1)) with emphasis on sections 1, 4(a) and 5(a)? Yes
Has the statement of the senior officer in the finance area been attached, in the standard wording prescribed in the Regulations - Annual report 9b(d)(2); Quarterly report Regulation 38g(d)(2)? Yes
Has the wording in section 4 of the management statements been adjusted in accordance with the provisions of the Regulations - Annual report 9b(d)(1)(2); Quarterly report under Regulation 38g(d)(1)(2), in case there is a Financial Statements Committee that is not an Audit Committee? Yes
Are the management statements signed as required (name of the officer and his/her date of signature as at the date of signature of the statements)? Yes

V Attached files

a. Periodic report in IXBRL format:

Regarding the attaching of periodic reports in iXBRL format see the ISA position here

Periodic report in PDF format: First Quarter Report 2026-isa.pdf The quarterly report

b. Below is the file of the highly material valuations which is required to be attached pursuant to Regulation 8b or Regulation 49 of the Securities Regulations (Periodic and Immediate Reports) 5730 - 1970, as applicable __

c. Explanation of the information attached in the file:

Are the attached PDF files in a textual format that allows searching? Yes

Do the financial statements include all comparison periods required under accounting rules and Securities Regulations? Yes

VI Financial data (except for earnings per share) in: ThousandsILS (Israel, New Shekels)

Representative exchange rate of the reporting currency against the NIS at the end of the reporting period:

Data from the consolidated statement of financial position

The amounts of assets and liabilities shall be recorded as a positive amount, i.e., with a "+" sign, whereas amounts appearing in the company's statement of financial position in parentheses (such as deficit in equity) shall be recorded as a negative amount, i.e., with a "-" sign.

Assets
1. Total current assets	1,153,375
2. Total non-current assets	974,641
3. Total assets	2,128,016
Liabilities
4. Total current liabilities	962,314
5. Total non-current liabilities	483,517
6. Total liabilities	1,445,831
Equity
7. Total equity attributable to owners of the parent company	613,104
8. Non-controlling interests	69,081
9. Total equity	682,185
10. Total equity and liabilities	2,128,016

Method of presentation of the statement of profit or loss is:

☐ Presentation by function
☐ Presentation by nature

Data from the consolidated statement of profit or loss: For a period of three months ended on the date of the statement of financial position

In quarterly reports, the data in the statement of profit or loss for a period of 3 months and not for the cumulative period must be filled in. In a semi-annual report the data in the statement of profit or loss for a period of six months must be filled in. Negative totals (such as loss from ordinary activities) shall be recorded as a negative amount, i.e., with a "-" sign. If the item is not presented in the company's financial statements, the appropriate checkbox should be selected.

1. Revenue	383,563
2. Gross profit ☐ Not relevant	71,164
3. Profit (loss) from operating activities ☐ Not relevant	39,045
4. Profit (loss) before tax	27,619
5. Profit (loss)	22,861
6. Profit (loss) attributable to:
6.1 Profit (loss) attributable to owners of the parent company	19,613
6.2 Profit (loss) attributable to non-controlling interests	3,248

Earnings per share

7.1 Total basic earnings (loss) per share 0.54

7.2 Total diluted earnings (loss) per share 0.53
8. Total comprehensive income 21,255
8.1. Comprehensive income attributable to owners of the parent company 17,977
8.2. Comprehensive income attributable to non-controlling interests 3,278

Data from the statement of cash flows: For a period of three months ended on the date of the statement of financial position

Cash flows used for activities shall be recorded as a negative amount, i.e., with a "-" sign

(1) Net cash flows provided by (used in) operating activities 37,654
(2) Net cash flows provided by (used in) investing activities -14,453
(3) Net cash flows provided by (used in) financing activities 38,103
(4) Effect of exchange rate changes of foreign currency on cash and cash equivalents -4,421
(5) Other effects not reflected in sections 1-4 above 0

Increase (decrease), net in cash and cash equivalents during the period 56,883

Balance of cash and cash equivalents at beginning of period 293,754

Balance of cash and cash equivalents at end of period 350,637

a. As at the date of the financial report, is the company a shell company as defined in the TASE Regulations? No
b. As at the date of publication of the financial report, is the company a shell company as defined in the TASE Regulations?

We hereby declare that we have completed the form in accordance with the data in the full financial statements.

Details of the authorized signatories on behalf of the corporation:

	Name of signatory	Position
1	Amit Ben Yitzhak	Chairman of the Board
2	Yosef Elmellem	CEO and Director
3	Keren Toltsis	VP Finance

Explanation: According to Regulation 5 of the Securities (Periodic and Immediate Reports) Regulations (5730 - 1970), a report submitted under these Regulations shall be signed by the persons authorized to sign on behalf of the corporation. The staff's position on the matter can be found on the ISA website: Click here.

Reference numbers of previous documents on the subject (the reference does not constitute incorporation by reference):

Securities of the corporation are listed for trading on the Tel Aviv Stock Exchange

Date of update of form structure: 09/12/2025

Short name: Rimon

Address: Leshem North Park5, Caesarea3079869 Telephone: 04-6274589, Fax: 04-6274596

E-mail: [email protected] Company website: https://rimongrp.com/he/

Previous names of the reporting entity:

Name of electronic reporter: Sahar ShaniHis/Her position: Chief Legal Counsel and Company Secretary Name of employing company:

Address: HaBarkat 11, Industrial Park, Caesarea3079543 Telephone: 04-6178301 Fax: 04-6274596 E-mail: [email protected]

AI assistant

Rimon Consulting & Managing Services Ltd. Interim / Quarterly Report 2026

7023_rns_2026-05-27_652949ab-4e26-47f4-9620-b9350134130a.pdf

Small corporation

I Periodic report

II Financial statements

AI assistant

Rimon Consulting & Managing Services Ltd. — Interim / Quarterly Report 2026

7023_rns_2026-05-27_652949ab-4e26-47f4-9620-b9350134130a.pdf

Small corporation

I Periodic report

II Financial statements

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